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    <title>Amendment of Section 55</title>
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    <description>The amendment substitutes every occurrence of the figures, letters and words &quot;1st day of January, 1954&quot; in Section 55 of the Income-tax Act with &quot;1st day of January, 1964&quot;, with the substitution taking effect from the 1st day of April, 1978.</description>
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      <description>The amendment substitutes every occurrence of the figures, letters and words &quot;1st day of January, 1954&quot; in Section 55 of the Income-tax Act with &quot;1st day of January, 1964&quot;, with the substitution taking effect from the 1st day of April, 1978.</description>
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